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Overlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Objectives To determine what workforce development programs and services State agencies and public authorities … duplication, gaps, and/or fragmentation among these programs and services. The audit covers the period July 2018 … contracted providers, delivers workforce development (WFD) programs and services that seek to address current and …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesComptroller DiNapoli Releases State Audits
… a small business, are commingled with advance account funds prior to transfer to the state treasury. In addition, … Controls and Accountability of Court, Trust and Bail Funds (2013-N-1) The Finance Department could not accurately account for court, trust and bail funds. For example, Finance's Court Assets Tracking System …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsOpinion 89-4
… the town may sell bonds and notes, at public or private sale, to the bank of which the supervisor is a director and … We note that the term "contract" is defined for purposes of article 18 to include the designation of a … as a depository, paying agent, registration agent or for investment of funds of the municipality of which he is an …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Cost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… and metered use. It results from source meter errors, customer meter under-registrations, accounting procedure … software that provides annual consumption totals for each customer. Summary format reports about consumption. Correct …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Village of Allegany , Baldwin Public Library , Town of Charleston , Comsewogue Public Library , Endwell Fire District , Lily Dale Volunteer Fire … Comptroller DiNapoli today announced his office completed audits of the Village of Allegany Baldwin Public Library Town …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
… made reasonable estimates of anticipated Program expenses for the current year and the immediately upcoming year and … Act of 1993 (CACA), the Department is responsible for developing and administering this Program. Air pollution … cover all reasonable direct and indirect costs necessary for the Department to develop, administer, and enforce the …
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceComptroller DiNapoli Releases School District Audits
… balance it appropriated to finance 2017-18 operations. Green Island Union Free School District – Separation Payments … in the general fund that exceeded the statutory limit by $1.15 to $1.83 million. The district has generated operating surpluses …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsNY State Comptroller DiNapoli Asks for Report on Due Diligence in Wake of Dakota Pipeline Controversy
… New York State Comptroller Thomas P. DiNapoli, on behalf of the New York State Common Retirement Fund (Fund), is … and social risks, including potential violations of indigenous peoples' rights, in reviewing its potential … Association, the United Church Funds, the Oneida Trust of the Oneida Tribe of Indians of Wisconsin, Trillium Asset …
https://www.osc.ny.gov/press/releases/2017/03/ny-state-comptroller-dinapoli-asks-report-due-diligence-wake-dakota-pipeline-controversyNew NY Broadband Program (Follow-Up)
… recommendations included in our initial audit report, New NY Broadband Program (Report 2020-S-19 ). About the Program … unavailable or too costly for many New Yorkers. The New NY Broadband Program (Program)—launched in 2015 and managed … recommendations included in our initial audit report New NY Broadband Program Report 2020S19 …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2014. Background Lifeline is a Queens, New York-based not-for-profit organization authorized …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualSelected Management and Operations Practices (Follow-Up)
… included in our initial audit report, Selected Management and Operations Practices ( 2020-S-38 ). About the Program … requires the State Comptroller to audit NYPA’s management and operations at least once every 5 years. NYPA officials … increase sales of EVs by 40,000 over the following 5 years and encourage the State to create a statewide network of up …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followDiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… the New York State Common Retirement Fund, wrote to fellow Tesla Inc. shareholders urging them to reject Elon Musk’s … to vote against all directors standing for reelection at Tesla’s Nov. 6 Annual Meeting, citing their failure to … encouraged shareholders to support his proposal to amend Tesla’s new bylaw that severely restricts shareholder …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… projects? Audit Period January 1, 2023 – February 3, 2025 Understanding the Program Industrial Development … totaling $102 million to the New York State Authorities Budget Office, including one active bond and 15 active … distributions of $1.27 million for 14 PILOTs. Audit Summary The Board and AIDA officials did not properly approve …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalSelected Aspects of the Pay for Success Program
… only randomized eligible participants are selected for the Pay for Success employment training and job placement … in collaboration with Harvard University, developed the Pay for Success (PFS) employment training and job placement … only randomized eligible participants are selected for the Pay for Success employment training and job placement program …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-programAvoiding a Rejected DRO – Divorce and Your Benefits
… Status — References to a qualified status, the Employee Retirement Income Security Act (ERISA), the Retirement Equity Act of 1984 and certain provisions of the … — The beneficiary under a pop-up pension payment option election may not renounce their beneficiary status to …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droScarborough Fire District – Board Oversight (2025M-117)
… Secretary-Treasurer (Treasurer) is the chief fiscal officer (CFO) and is responsible for receiving, disbursing …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117DiNapoli Releases Economic Profile of New York's North Country Region
… "State and local leaders are developing innovative strategies that use these geographic features to their …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-economic-profile-new-yorks-north-country-regionDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… The scope of the DEC’s mandate will grow considerably in coming years because of recent initiatives from the … Community Risk and Resiliency Act, overseeing $3.9 billion in water quality appropriations, and managing programs aimed … specific types of pollution. Over the decade ending in state fiscal year (SFY) 2019-20, DEC’s annual capital …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growDiNapoli Issues Report on Public-Private Partnerships
… projects. DiNapoli’s recommendations follow the release of a report today examining the benefits and problems that have … the road. This may seem like an easy-money solution to a complex and growing problem, but poorly structured … Require an independent review and approval of P3 contracts by the Comptroller to ensure that contracts are awarded …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsXII.5.D Selecting the Appropriate Location – XII. Expenditures
… to a vendor, agencies must select a vendor location. In the Statewide Financial System (SFS), a vendor location is a set of business defaults defined by the vendor. Agencies should note … account. OSCEDOMAIN To be used by agencies when directing funds specific to the purchase of land or property to a sub …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-location